Fiscal Affairs

Advisory Commission:

Budget & Budget Process

Overview

August 10, 2017

Department of Management & Finance

Richard Stephenson

2

Presentation Overview

Budget Basics

Budget Process Overview

Budget Materials

What Funds Our Spending? Dillion Rule / State Restrictions

Tax Source Overview

Real Estate Assessments and Valuation

Other Taxes

Tax & Fee Burden

Where Does the Money Go?

Other Budget Processes

3

Budget Basics

What is a budget?

Balanced financial plan

Political document

A guess

How can a budget change?

Proposed

Adopted

Revised

4

Budget Basics (continued)

What changes an adopted budget?

Supplemental County Board Actions

Can’t spend money that hasn’t been approved (appropriated) by the County Board; can’t fill positions which haven’t been approved

What are the pieces to the County budget?

Starts with the appropriation & budget resolutions County Board appropriates by department in the

General Fund and by fund in the other funds

5

Annual Budget Cycle

See Separate Handout

6

Process Overview –

Annual Budget Cycle DMF revenue and expense forecasts

Preliminary budget overview to Manager

Salary information from Human Resources

Manager’s guidance to departments

Departments begin creating preliminary base budget

County Board guidance to Manager

DMF, County Manager review budgets

County Manager proposes budget in February

County Board review – work sessions, public hearings

Mid-year/third quarter review

County Board adopts budget in April

Close-Out of the Current Fiscal Year

7

County Budget Materialshttp://budget.arlingtonva.us/fy-2018-budget-information/

County Manager’s Proposed Budget

Detailed program version

Worksession Material

Includes FAAC Reports and other

information submitted to County Board

Adopted Budget

Supplemental Board Actions (County Board web page)

8

WHAT FUNDS OUR

SPENDING?

9

Real Estate, 57%

Personal Property,

9%

BPOL, 5%

Sales Tax, 3%

Meals Tax, 3%

Transient Tax, 2%

Other Local Taxes, …

Service Charges, 5%

Licenses/Fees, >1%

Fines, >1%

Misc. Revenue, >1%

Commonwealth, 6%

Federal, 1%

Fund Balance, 3%

Revenue FY 2018: $1.23 billion

Dillon Rule Limits Localities

Dillon Rule: Localities cannot implement taxes and

fees without the expressed authority of the State.

Limits revenue raising and the potential for

diversification of revenues.

Dillon Rule Summary by Fairfax County (http://www.fairfaxcounty.gov/government/about/dillon-rule.htm)

Fairfax County operates under the urban county executive form of government, an optional form of Virginia county

government, and like other Virginia local governments, Fairfax County has limited powers.

More specifically, Virginia courts have concluded that local governments in Virginia have only:

Those powers that are specifically conferred on them by the Virginia General Assembly

Those powers that are necessarily or fairly implied from a specific grant of authority

Those powers that are essential to the purposes of government -- not simply convenient but indispensable

This doctrine of limited authority for local governments is commonly called the Dillon Rule, a name that is

derived from the writings of John Forest Dillon, who served as a judge, a law professor and an author of legal

textbooks in the latter part of the nineteenth century. The Dillon Rule is used in interpreting law when there is a

question of whether or not a local government has a certain power. The Dillon Rule narrowly defines the power

of local governments. It also states that if there is any reasonable doubt whether a power has been conferred on

a local government, then the power has NOT been conferred.

The Dillon Rule as a concept is found in all states – meaning that apart from the power ceded to the federal

government in the U.S Constitution, the state governments have all the remaining governmental authority.

However, most states have adopted various types of “home rule” provisions that permit some or all of their local

governments to undertake those governmental functions that are not specifically precluded by the laws of those

home rule states. Virginia has not provided such home rule authority to its local governments.

The Virginia Supreme Court and other Virginia courts routinely apply the Dillon Rule to determine whether or not

a local government has the legal authority to undertake a disputed action. For well-established county

functions, like planning, zoning, and taxation, there are a number of statutes that give the county clear

direction and authority to act, but in new areas of governmental concern, the Dillon Rule can serve as a

constraint to innovative governmental responses.

This means that Fairfax County has limited powers in areas such as raising revenue, and it cannot take certain

actions without appropriate action from the state, which limits revenue diversification options among other things.

What tax sources does the

Commonwealth allow?

Source Limitations Revenue Potential

Real Estate Tax • No limitation from the State • High

Personal Property Tax

– car tax• No limitation from the State • Medium

Business Tangibles Tax

– business property tax• No limitation from the State • Medium

Business, Professional, &

Occupational License (BPOL)

– business gross receipts tax

• State sets maximum rates • High

Sales Tax • State sets maximum rate • At maximum rate

Meals Tax

– tax on prepared food• State sets maximum rate • At maximum rate

Transient Occupancy Tax (TOT)

– hotel tax• State sets maximum rate • At maximum rate

Taxing Districts• Can be used for certain

specific purposes• Depends

Local Tax Revenue by Source

(General Fund)

Real Estate: Commercial, 20%

Real Estate: Apartments, 14%

Meals Tax, 4%

Utility Tax, 1%

Transient Occupancy Tax, 2%

Local Sales Tax, 4%

Communication Tax,

Real Estate Taxes

Background: Largest revenue source: FY 2018 totals $715.0 million at $0.993 rate

Paid by owners of residential and commercial properties Properties reassess annually

Residential based on fair market value including factors such as sales price of similar properties

Most commercial assessments based on how much income the property would produce if it were rented

Split between commercial and residential properties has been about 50/50; any change to this split shifts the tax burden

Revenue growth is dependent on assessment growth, new construction, and the tax rate

Legal limitations: Localities control the level of the real estate tax rate

Legally required to have a unified tax rate; cannot have differentiated rates for different property types without state authorization

How We Define Real Property

Residential

Single Family, Townhouse, Condos

Commercial

Office

Apartments

Hotels

General Commercial (everything else)

15

Total Commercial versus Total Residential

Real Estate Tax Base Value, 1970 to 2017

Historic Balance of Tax Burden

16

$-

$5

$10

$15

$20

$25

$30

$35

$40

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$'s

Bill

ions

Commercial & Multi-family Residential

1970: Residential 43%,

Commercial 57%

1982: Residential 60%,

Commercial 40%

1986: Residential 49%,

Commercial 51%

1993-1994:

Residential 52%,

Commercial 48%

2006: Residential 60%,

Commercial 40%

2017 Residential 51%,

Commercial 49%

General Fund Comparative Tax Burden

Residential vs. Commercial Tax Base

If we include the Stormwater Fund and Transportation Fund, the percentages for tax burden would shift:

Commercial 51%; Residential 49%

53%

56%

59%60%

58%55% 54%

56%

54%51%

50%51%

52%51%

51%

47%

44%41%

40%

42%45% 46% 44%

46%49% 50% 49%

48% 49%49%

35.0%

40.0%

45.0%

50.0%

55.0%

60.0%

65.0%

CY2003

CY2004

CY2005

CY2006

CY2007

CY2008

CY2009

CY2010

CY2011

CY2012

CY2013

CY2014

CY2015

CY2016

CY2017

Residential Commercial

Real Estate Impact on Homeowner Regionally

18

55%

54%

56%

54%51% 51% 51%

51% 51% 51%

57%56%

58%

56%55%

56%57%

57% 57% 57%

68%68%

70%

73% 73% 73%73% 73%

71%71%

75%

73%

76% 76%

74% 74%75% 76% 75%

74%

72%

68%69%

70% 70% 70% 70% 70% 70%

67%

79%

75%

78% 78% 78% 78% 78%78% 78%

50%

55%

60%

65%

70%

75%

80%

CY 2008 CY 2009 CY 2010 CY 2011 CY 2012 CY 2013 CY 2014 CY 2015 CY 2016 CY 2017

Residential assessments as a percentage of total tax base

Fairfax County

Falls Church

Loudoun County

Fairfax County

Falls Church

Loudoun County

Alexandria

Arlington County

Prince William County

Growth from New Construction

1.5%

1.1%1.0%

0.7%

0.7%0.6%

1.1%

0.7% 0.7%0.8%

0.0%

1.0%

2.0%

3.0%

4.0%

5.0%

$0

$100

$200

$300

$400

$500

$600

$700

$800

$900

CY 2008 CY 2009 CY 2010 CY 2011 CY 2012 CY 2013 CY 2014 CY 2015 CY 2016 CY 2017

Single Family Condominium Apartment Commercial Total New Construction Increase

valu

es in

mill

ions

Personal Property Tax Revenue

$51.3 $50.3 $52.7 $63.6 $64.4 $66.3 $59.7 $61.3 $65.7 $71.7 $74.5 $73.9 $76.2 $75.5 $78.0

$28.3 $27.7 $29.1

$35.6 $31.5

$33.6

$33.3 $34.0 $35.2

$35.2 $36.2 $35.0

$35.6 $36.6 $37.5

$-

$20.0

$40.0

$60.0

$80.0

$100.0

$120.0

FY 2004 FY 2005 FY 2006 FY 2007 FY 2008 FY 2009 FY 2010 FY 2011 FY 2012 FY 2013 FY 2014 FY 2015 FY 2016 FY 2017Adopted

FY 2018Adopted

$ M

illi

on

s

Business Tangible Vehicle

• Background:

– Second largest tax at $115.5 million in FY 2018

– Levied on tangible property of individuals (vehicles) and businesses (machines,

furniture, equipment, fixtures, & tools)

– Business Tangibles influenced by vacancy rates & reinvestment by businesses

• Legal limitations:

– State does not limit the rates but BT rate cannot exceed vehicle rate

20

Formula for Allocation of State Relief Monies

Clean fuel vehicles & Vehicles Equipped to Transport the Physically Disabled

100% exemption on first $3,000 of value

50% exemption on value from $3,001 – $20,000

No exemption on value over $20,000

Fewer than 50 qualified vehicles to transport the physically disabled and

over 5,700 clean fuel vehicles in 2017

Conventional fuel vehicles

100% exemption on first $3,000 of value

Balance of remaining subsidy provided to conventional fuel value from

$3,001 to $20,000

Current assumption is that 28% exemption will be available for this portion

of vehicle value

Over 152,100 conventional fuel vehicles in 2017

Regional Personal Property

CY 2017 Tax Rate Comparison

3

3.5

4

4.5

5

5.5

Arlington City ofAlexandria

City of FallsChurch

FairfaxCounty

Loudoun PrinceWilliam

$5.00 $5.00

$4.84

$4.57

$4.20

$3.70

$4.50

$3.78

Arlington & Loudoun base assessments on the average loan value, which is 10% lower

than the average trade-in value, resulting lower "effective" tax rates

Business, Professional, Occupational License Tax• Background:

– Businesses’ gross receipts are taxed at various rates

– Largest source is Professional Services at over 50% of total

– Very few states have a business gross receipts tax

– Higher rates limit economic competitiveness

• Legal limitations:

– State has set maximum rates

– Arlington rates are lower than maximums

23

$43.2$45.1 $45.7

$52.6 $50.9

$57.3 $57.3$58.6

$60.5 $61.9 $61.3 $62.8 $59.0$60.2

$57.0

$63.1

$0.0

$10.0

$20.0

$30.0

$40.0

$50.0

$60.0

$70.0

FY 2003 FY 2004 FY 2005 FY 2006 FY 2007 FY 2008 FY 2009 FY 2010 FY 2011 FY 2012 FY 2013 FY 2014 FY 2015 FY 2016 FY 2017Adopted

FY 2018Adopted

Sales, Meals, & Transient Occupancy Taxes

24

10.00

15.00

20.00

25.00

30.00

35.00

40.00

45.00

FY 2014 FY 2015 FY 2016 FY 2017 Adopted FY 2018 Adopted

$39.0 $39.6 $39.7$40.2

$42.0

$35.0$36.5

$37.3$38.5

$39.9

$20.8

$23.3$24.1 $25.0

$25.5

$ M

illi

on

s

Sales Tax Meals Tax Transient Occupancy Tax

Other Taxes

Utilities: $12.7 million

Communications: $7.1 million

Recordation: $5.3 million

Car Rental: $6.5 million

Cigarette: $2.25 million

Bank Stock: $3.35 million

26

Restricted Sources/Uses

• Transportation Funding

• Commercial Tax, NVTA HB2313

• Stormwater Management 1.3 cent add-on

• Business Improvement Districts (BIDs)

• Utilities – Enterprise Fund

• CPHD Development Fund

• Bond Funds

Tax & Fee Burden on Average Household

CY 2014 CY 2015 CY 2016 CY 2017

Percent

Change '16

to '17

Real Estate Tax (includes sanitary district tax) $5,505 $5,848 $5,981 $6,209 4%

Personal Property (taxpayer share only)* 918 908 950 968 2%

Annual Decal Fee* 66 66 66 66 0%

Refuse Fee** 271 271 307 314 2%

Water / Sewer Service** 913 929 929 953 3%

Residential Utility Tax** 72 72 72 72 0%

Total $7,745 $8,094 $8,305 $8,582 3%

Increase in Tax & Fee Burden $349 $212 $277

* Assumes two conventional vehicles per household, the approximate average number of vehicles owned per Arlington

household. The personal property tax figures reflect the PPTRA subsidy for personal property tax relief. For CY 2017, it is

projected that 28% of vehicle value between $3,000 and $20,000 will be exempt from taxation; values below $3,000 are

100% exempt.

** Reflects the next fiscal year. Water/sewer rate reflects 70 thousand gallons of water consumption. Residential utility tax

assumptions are based on the ceiling tax rates.

28

WHERE DOES THE

MONEY GO?

29

Management & Administration,

4%Courts &

Constitutionals, 6%

Public Safety, 11%

Environmental Services, 8%

Human Services, 11%

Community Services, 4%

Planning & Development,

2%

Non-Departmental,

Regionals, Metro, 9%

Debt/Capital, 6%

Schools, 39%

Expenses

FY 2018: $1.25 billion

30

ACCOUNTING FUNDS

Buckets We Spend Out Of

General Fund

Special Revenue Funds

Internal Service Funds

The following slide shows the various County funds and which departments are involved with each

31

32

FY 2016

Actual

FY 2017

Adopted

FY 2018

Proposed

FY 2018

Adopted

% Change

'17 Adopted to

'18 Adopted

EXPENDITURES

County Services 1

$588.8 $590.2 $610.2 $610.0 3.4%

Metro Operations 30.3 30.3 36.2 36.2 19.4%

County Debt Service 62.9 61.3 63.0 63.0 2.8%

Other Post Employment Benefits (OPEB) 2

17.5 20.4 20.4 20.4 -

Contingents

General - 0.3 0.3 0.3 -

Economic & Revenue Stabilization Fund - 3.0 4.0 4.0 33.3%

Affordable Housing Investment Fund (AHIF) - 13.7 13.7 15.0 -

Subtotal County Services 699.5 719.1 747.8 748.9 4.1%

Capital 19.9 11.6 11.5 13.6 16.8%

Subtotal County 719.4 730.7 759.3 762.5 4.3%

Schools Transfer (ongoing) 465.0 464.5 478.3 484.2 4.2%

Schools Transfer (one-time) - 2.5 0.7 6.1 143.1%

Subtotal Schools 465.0 467.0 478.9 490.3 5.0%

TOTAL EXPENDITURES $1,184.4 $1,197.7 $1,238.3 $1,252.7 4.6%

REVENUES

Real Estate Tax $675.7 $687.2 $710.5 $715.0 4.1%

Personal Property Tax 111.8 112.1 115.5 115.5 3.0%

BPOL Tax 60.2 57.0 63.1 63.1 10.7%

Sales Tax 39.7 40.2 42.0 42.0 4.5%

Transient Tax 24.1 25.0 25.5 25.5 1.8%

Utility Tax 11.5 12.0 12.0 12.7 5.9%

Meals Tax 37.3 38.5 39.9 39.9 3.6%

Communications Sales Tax 7.3 7.5 7.1 7.1 -5.3%

Other Local Taxes 18.9 17.6 18.3 18.3 4.0%

Subtotal Taxes 986.5 997.0 1,033.8 1,039.0 4.2%

Licenses, Permits and Fees 9.8 10.2 10.8 10.8 5.4%

Fines, Interest, Other 17.7 15.3 19.9 19.9 29.8%

Charges for Services 54.5 56.4 58.7 59.0 4.7%

Miscellaneous 18.0 7.4 3.9 3.9 -46.8%

Revenue from State 71.8 72.9 73.1 73.4 0.7%

Revenue from Federal Government 17.0 14.5 15.2 15.2 4.6%

Subtotal Other 188.9 176.7 181.6 182.2 3.1%

Total Revenue (excluding Fund Balance) 1,175.4 1,173.7 1,215.4 1,221.2 4.0%

Prior Year Fund Balance 123.4 24.0 22.9 31.5 31.4%

TOTAL REVENUES & FUND BALANCE $1,298.7 $1,197.7 $1,238.3 $1,252.7 4.6%

1 Includes General Fund transfers to other operating funds.

2 Includes Pay-As-You-Go retiree health and life insurance, and transfer to the OPEB Trust Fund.

Numbers may not add due to rounding.

GENERAL FUND SUMMARY

(Figures in Millions of Dollars)

33

FY 2016 FY 2017 FY 2018 FY 2018 FY 2016 FY 2017 FY 2018 FY 2018Adopted Adopted Proposed Adopted Actual Adopted Proposed Adopted

FTE FTE FTE FTE Expense Expense Expense ExpenseGENERAL FUND

County Board 9.25 10.00 10.00 10.00 $1,326,700 $1,509,416 $1,600,862 $1,609,356

County Manager 37.35 33.35 36.00 36.00 5,578,989 5,257,227 5,748,354 5,740,793

Management and Finance 57.50 57.50 59.50 58.50 6,480,030 7,347,047 8,066,201 7,906,201

Technology Services 78.00 78.00 77.00 77.00 19,805,805 19,985,285 20,658,645 20,538,645

Human Resources 52.00 53.00 53.00 53.00 8,783,654 9,308,291 9,525,537 9,525,537

County Attorney 15.00 15.00 17.00 16.00 2,766,821 2,772,065 3,155,408 3,003,267

Circuit Court 9.80 9.80 10.30 10.30 977,960 1,022,871 1,100,433 1,115,433

Clerk of the Circuit Court 27.00 27.00 27.00 27.00 3,166,978 3,171,946 3,183,122 3,228,122

General District Court 1.50 1.50 1.50 1.50 345,061 388,115 392,416 392,416

Juvenile and Domestic Relations Court 55.80 55.80 57.80 57.80 6,211,080 6,400,759 6,794,377 6,802,948

Commonwealth's Attorney 36.00 34.00 35.00 35.00 4,152,655 4,066,913 4,196,604 4,196,604

Office of the Magistrate - - - - 39,688 42,616 42,720 42,720

Office of the Public Defender - - - - 81,927 166,111 185,410 185,410

Sheriff 279.00 286.00 293.00 293.00 43,702,573 41,585,320 43,041,825 42,746,746

Commissioner of Revenue 52.00 52.00 53.00 53.00 5,409,558 5,572,714 5,809,383 5,809,383

Treasurer 62.41 62.66 62.66 62.66 6,820,769 6,900,367 7,035,346 7,035,346

Electoral Board 8.40 8.40 8.40 8.40 1,129,861 1,788,646 1,316,048 1,316,048

Office of Emergency Management 74.50 74.50 76.50 76.50 11,341,831 11,756,311 12,415,246 12,415,246

Police 472.00 478.00 478.00 478.00 65,439,095 65,823,027 68,028,917 68,028,917

Fire 319.00 332.00 332.00 332.00 56,348,894 56,453,836 59,790,930 59,790,930

Environmental Services 400.00 401.00 407.00 405.00 90,929,047 91,211,853 96,550,218 96,437,470

Human Services 688.79 700.82 706.32 708.52 127,949,353 135,395,857 136,703,588 137,101,996

Libraries 133.85 133.85 134.85 134.85 12,999,158 13,858,945 14,482,930 14,351,930

Economic Development [1] 56.67 60.00 57.20 56.20 10,522,630 8,479,314 8,900,269 8,964,571

Community Planning, Housing & Devel. 87.00 87.00 86.00 86.00 11,051,427 11,337,792 11,599,930 11,685,628

Parks and Recreation 370.91 379.04 380.57 379.07 37,974,121 39,977,087 41,794,771 41,677,156

Non-Departmental/Other 62,893,197 66,975,535 68,066,631 69,773,757

Debt Service 58,680,401 61,267,819 62,964,345 62,964,345

Regionals/Contributions 6,039,452 8,090,741 7,531,562 7,531,562

Metro 30,328,935 30,343,315 36,239,655 36,239,655

SUBTOTAL FOR FUND 3,383.73 3,430.22 3,459.60 3,455.30 699,277,653 718,257,141 746,921,683 748,158,138

COUNTY GOVERNMENT SUMMARY

34

County Government Summary (Cont.)TRANSFERS TO OTHER FUNDS

Utility Fund - - 199,200 199,200

Travel & Tourism Promotion [1] - 626,148 246,700 246,700

Automotive Equipment - - 156,835 32,000

Printing 231,484 241,769 249,600 249,600

SUBTOTAL 231,484 867,917 852,335 727,500

Schools Transfer 464,986,649 466,964,233 478,941,119 490,256,196

General Capital Projects 19,890,523 11,615,946 11,536,387 13,570,178

TOTAL TRANSFERS TO OTHER FUNDS 485,108,656 479,448,096 491,329,841 504,553,874

GENERAL FUND TOTAL [5] 3,383.73 3,430.22 3,459.60 3,455.30 $1,184,386,308 $1,197,705,237 $1,238,251,524 $1,252,712,012

OTHER FUNDS - OPERATING AND CAPITAL

Travel & Tourism Promotion [1] - - 7.00 7.00 - 1,876,148 1,519,200 1,519,200

Ballston Business Improvement District - - - - 1,514,794 1,610,085 1,539,333 1,539,333

Rosslyn Business Improvement District - - - - 3,449,310 3,614,586 3,813,445 3,813,445

Crystal City Business Improvement Dist. - - - - 2,514,190 2,588,141 2,681,991 2,681,991

Community Development 4.50 4.50 4.50 4.50 1,467,802 1,219,919 1,221,085 1,221,085

Section 8 Housing Assistance 17.10 17.10 17.10 17.10 17,490,977 17,870,843 18,964,693 18,964,693

General Capital - PAYG [2] - - - 46,977,071 11,615,946 11,536,387 13,570,178

Stormwater Management 37.00 42.00 42.00 42.00 8,430,072 9,801,470 10,159,660 10,159,660

Transportation Capital [2] 15.00 18.00 22.00 22.00 31,628,841 36,597,752 38,323,698 38,323,698

Crystal City Tax Increment Financing [2] 7.50 7.50 6.50 6.50 1,243,069 4,812,420 6,304,880 6,304,880

Columbia Pike Tax Increment Financing - - - - - 952,180 881,550 -

Utilities 243.95 243.95 246.95 246.95 100,361,774 101,267,278 103,349,971 103,349,971

Utility Capital - - - - 17,165,446 18,281,500 19,426,740 19,426,740

Ballston Public Parking Garage - - - - 5,453,900 10,495,855 8,813,076 8,813,076

Ballston Public Parking Garage - 8th Level - - - - 176,989 111,978 1,091,900 1,091,900

CPHD Development 93.00 97.00 104.00 104.00 15,984,063 19,918,105 20,230,219 20,230,219

Automotive Equipment 63.00 63.00 63.00 63.00 18,184,168 17,208,334 16,163,276 16,163,276

Printing 8.00 8.00 8.00 8.00 2,285,306 2,122,387 2,469,285 2,469,285

TOTAL OTHER FUNDS 489.05 501.05 521.05 521.05 274,327,772 261,964,927 268,490,389 269,642,630

LESS GENERAL FUND TRANSFERS [2] [3] (485,108,656) (479,448,096) (491,329,841) (504,553,874)

LESS OTHER FUND TRANSFERS [4] (14,885,768) (12,637,068) (14,559,264) (14,884,727)

TOTAL COUNTY GOVERNMENT 3,872.78 3,931.27 3,980.65 3,976.35 $958,719,657 $967,585,000 $1,000,852,808 $1,002,916,041

[4] Includes Other Fund transfers to General Fund and inter-fund transfers.

[1] The FY 2017 revised budget is shown for Travel & Tourism Promotion and Economic Development, reflecting the County Board's reinstatement of the Transient

Occupancy Tax add-on of 0.25% after budget adoption and transfer of Arlington Convention and Visitors Services from the General Fund to Travel & Tourism Promotion.

[2] Expenses do not include utilization of fund balance for FY 2017 and FY 2018. Refer to fund narrative for total expenditures.

[3] FY 2017 Adopted General Fund Transfers is revised to no longer include transfer to the Industrial Development Authority and OPEB Trust Transfer; both are included

in Non-Departmental / Other.

35

Overview of Other Budget

Processes Budget Planning (forecast)

County Board Guidance to Manager

County Manager’s Proposed Budget Development

Close-out of Fiscal year

School Revenue Sharing